The tariff classification of footwear from Vietnam

N260346 January 16, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Ms. Sally Gifford Adidas Group 1895 JW Foster Blvd Canton, MA 02021 RE: The tariff classification of footwear from Vietnam Dear Ms. Gifford: In your letter dated December 16, 2014, you requested a tariff classification ruling. The submitted sample, referred to as Style M49880, is a woman’s size 7 over the ankle casual shoe. The textile upper is made from polyester. The shoe features TPU (thermoplastic polyurethane) frontal lace loops affixed by metal rivets, a silicone hangtag, and a lateral slide fastener closure. The outer sole and midsole are stated to be made from injection molded EVA (ethylene-vinyl acetate). The shoe is not protective and does not contain a foxing band. The value of the shoe is stated to be over $12/pair. The applicable subheading for Style M49880 will be 6404.19.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12/pair: for women. The rate of duty will be 9 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stacey Kalkines at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division